Posting of Workers to Italy – Employer’s Obligations and Procedure.

Posting workers to Italy requires Polish companies to be familiar with local regulations and to comply with a number of administrative formalities. The first step in the entire process is the registration of the company in the Italian Distacco system, which constitutes the basis for subsequent notifications of posted workers. This ensures that the employer operates in compliance with the law, avoids financial penalties, and provides employees with full protection under applicable regulations. In this article, we will explain the obligations that companies must fulfill, as well as the procedure for notifications and documentation related to posting.

Company Registration in the Italian Distacco System

Pierwszym etapem, który musi przejść każdy zagraniczny pracodawca planujący legalne delegowanie pracowników, jest utworzenie profilu firmy w portalu Distacco (CLICLAVORO). Rejestracja firm we Włoszech polega na utworzeniu konta przedsiębiorstwa w systemie włoskiego Ministerstwa Pracy, gdzie podaje się dane identyfikacyjne firmy – nazwę, adres siedziby, numer NIP/VAT oraz dane osoby reprezentującej. Dzięki temu przedsiębiorstwo uzyskuje dostęp do platformy i może składać obowiązkowe zgłoszenia oddelegowania pracowników. To jednorazowa procedura, ale absolutnie niezbędna, ponieważ bez niej nie ma możliwości dalszej obsługi procesu delegowania na terenie Włoch.

Posting Notification (Notifica di Distacco)

Po dokonaniu rejestracji w systemie Distacco kolejnym obowiązkiem pracodawcy jest złożenie zgłoszenia oddelegowania, czyli tzw. Notifica di Distacco. Dokument ten należy przesłać do włoskiego Ministerstwa Pracy najpóźniej do północy dnia poprzedzającego rozpoczęcie pracy przez pracownika za granicą. W formularzu trzeba podać szczegółowe informacje, takie jak dane firmy i delegowanych pracowników, miejsce oraz czas trwania oddelegowania, rodzaj wykonywanej pracy, a także dane osoby kontaktowej wyznaczonej we Włoszech. Każde oddelegowanie wymaga odrębnego zgłoszenia, a w przypadku jakichkolwiek zmian np. przedłużenia okresu pracy czy zmiany miejsca jej wykonywania, pracodawca ma obowiązek poinformować o tym włoskie instytucje w ciągu 5 dni. Prawidłowa rejestracja firmy we Włoszech ułatwia spełnienie tych obowiązków i ogranicza ryzyko sankcji.

Documentation and Administrative Requirements

Posting workers to Italy also entails the obligation to collect and store appropriate documentation. The employer must ensure the availability in Italy, either in paper or electronic form, of documents such as employment contracts, payslips, records of working hours, proof of payments, and A1 forms confirming coverage under the Polish social security system. Importantly, all documentation must be available in Italian in order to be presented during inspections by local authorities. Furthermore, the posting company must ensure that the working conditions of employees comply with the standards in force in the host country, including minimum wage, working time, health and safety regulations, and the right to paid leave.

Employer’s Obligations in Relation to Posting Workers to Italy

Once company registration in the Italian portal has been completed and before work begins, employers are subject to several obligations ensuring the legality of the posting.

• Timely notifications – each posting must be reported no later than midnight of the day preceding the commencement of work; any changes must be updated within 5 days.
  
  
• Wyznaczenie osób kontaktowych – firma musi wskazać osobę zamieszkałą we Włoszech odpowiedzialną za odbiór korespondencji i przekazywanie dokumentów instytucjom włoskim, a w razie potrzeby także przedstawiciela do kontaktów ze związkami zawodowymi.
• Storage of documentation – all required documents (employment contracts, payslips, working time records, proof of payments, A1 forms) must be available in Italy, in Italian, throughout the entire posting period and for at least 2 years after its completion.
  
  
• Ensuring compliance with Italian labour law – this applies in particular to remuneration (the principle of “equal pay for equal work”), working time regulations, rest periods, leave entitlements, health and safety standards, as well as proper settlement of overtime and allowances.
  
  
• Formal and organisational control – the employer is obliged to monitor the employee’s working time, location, and scope of duties to ensure consistency with the data submitted in the system.
  
  
• Coordination of social security – the company must ensure the validity of A1 forms and proper settlements within the Polish social security system.
  
  
• Cooperation with Italian authorities – this includes prompt responses during inspections, provision of documentation, and ensuring direct contact with the persons designated to represent the employer.
  
  
• Data protection – all activities must be carried out in compliance with the principles of personal data protection and confidentiality of information.

Risks and Sanctions for Non-Compliance

Failure to comply with the obligations related to posting workers to Italy carries serious financial and legal consequences. Italian regulations impose specific penalties on employers who neglect registration and notification duties. These may include:

• Financial penalties – failure to register an employee in the Distacco system may result in a fine of up to €50 per day for each unregistered employee.
• Administrative sanctions – failure to keep the required documentation in Italy, lack of translations into Italian, or failure to appoint a contact person may lead to additional fines and administrative proceedings.
• Legal risks – in the event of serious violations, Italian authorities may consider the posting to be illegal, which could result in a ban on providing services in Italy.
• Problems during inspections – the absence of up-to-date notifications or A1 forms may result in work being suspended, as well as suspicions of irregularities in tax and social security settlements.
  
  
• Accusations of social dumping – if an employee does not receive remuneration and working conditions in line with Italian regulations, the company may be accused of violating competition rules and workers’ rights.

Posting workers abroad requires diligence and strict compliance with local regulations. The registration of the company in the Italian Distacco system, timely submission of notifications, proper documentation management, and appointment of contact persons are of fundamental importance. Adhering to these obligations allows employers to avoid financial penalties, ensures legal employment conditions for workers, and provides certainty that business activities in Italy are conducted in accordance with the law.